# New Jersey Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/new-jersey
Published: September 22, 2026

New Jersey uses one flat 6.625% rate with no local add-ons. Economic nexus begins at $100,000 or 200 transactions.

- **SaaS:** Exempt
- **Clothing:** Exempt
- **Groceries:** Exempt
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

New Jersey charges a flat 6.625% state sales tax with no general local sales tax; certified Urban Enterprise Zone sellers charge half that rate [1]. You have economic nexus once gross revenue exceeds $100,000 or 200 separate transactions delivered into New Jersey in the current or prior calendar year [2]. SaaS is generally not taxable, clothing and footwear are exempt, and food for home consumption is exempt, while specified digital products are taxable [3][4]. Protest an assessment within 90 days, with appeals to the New Jersey Tax Court [6].

## Taxability Snapshot

## Sales Tax Rates

New Jersey applies a single statewide sales tax rate of 6.625% with no local sales taxes, so every taxable sale is reported at the same rate regardless of location. Designated Urban Enterprise Zones charge a reduced 3.3125% on qualifying in-person sales.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 6.625% | Statewide |
| Urban Enterprise Zones | 3.3125% | Qualifying UEZ sales |
| Local | none | — |

Because the rate is uniform statewide, there is no city-by-city variation to track.

## Registration or Nexus Threshold

New Jersey economic nexus applies once you exceed $100,000 in gross revenue or 200 separate transactions delivered into the state in the current or prior calendar year. Either threshold triggers registration. Physical presence creates nexus immediately.

## Marketplace Facilitator Law

New Jersey has required marketplace facilitators to register and collect Sales Tax on taxable retail sales made or facilitated through their marketplace for delivery to a New Jersey purchaser since November 1, 2018, under Technical Bulletin TB-83. This duty applies regardless of whether the individual marketplace seller is registered, has physical presence, or meets New Jersey's own economic-nexus threshold. Once the facilitator collects and remits, the marketplace seller is not required to separately collect Sales Tax on that transaction, and a seller whose only New Jersey sales flow through a collecting facilitator may request non-reporting status.[9]

## Filing Frequency & Deadlines

New Jersey filers submit quarterly returns (Form ST-50) due the 20th of the month after each quarter. Businesses that collected more than $30,000 in New Jersey sales tax the prior year must also make monthly payments (Form ST-51) by the 20th in any month they collect more than $500. Quarterly filing is required even when monthly payments are made.

#### Exemptions

New Jersey exempts most clothing and footwear, food for home consumption, prescription and over-the-counter drugs, and many medical devices. SaaS and cloud software are generally not taxable in New Jersey, unless the service is a taxable information service.

## Resale & Exemption Certificates

New Jersey buyers give the seller Form ST-3 (Resale Certificate) to buy goods or services for resale without tax [5]. Accepted in good faith it relieves the seller of liability; a blanket certificate stays valid for recurring purchases as long as no more than 12 months pass between them, and sellers keep it for four years [5].

## Penalties

Late filing carries 5% of the tax due plus an additional 5% per month up to 25%, with a $100-per-month late-filing penalty. Interest accrues at the prime rate plus 3%.

## Audits & Appeals

You must file a written protest and request an informal conference within 90 days of an assessment [6]. A final determination can then be appealed to the Tax Court of New Jersey within 90 days [6].

## Sources

- [1] [New Jersey Division of Taxation — Sales Tax (6.625% rate, UEZ)](https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml)

- [2] [New Jersey Division of Taxation — Remote Sellers (economic nexus)](https://www.nj.gov/treasury/taxation/remotesellers.shtml)

- [3] [New Jersey Division of Taxation — TB-72 (SaaS generally not taxable)](https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb72.pdf)

- [4] [New Jersey Division of Taxation — SU-4 (clothing and food exempt, digital products taxable)](https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf)

- [5] [New Jersey Division of Taxation — Form ST-3 (Resale Certificate)](https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3.pdf)

- [6] [New Jersey Division of Taxation — Protest and Appeal (90 days, Tax Court)](https://www.nj.gov/treasury/taxation/organization/confappl.shtml)

- [7] [New Jersey Division of Taxation — Sales Tax Holiday (repealed)](https://www.nj.gov/treasury/taxation/businesses/salestax/salestaxholiday.shtml)

- [8] [New Jersey — NJ-REG Business Registration](https://www.njportal.com/DOR/BusinessRegistration/)

- [9] [New Jersey Division of Taxation — Technical Bulletin TB-83, Marketplace Sellers and Marketplace Facilitators](https://www.nj.gov/treasury/taxation/pdf/pubs/sales/tb83.pdf)

Verified July 2026 against New Jersey Division of Taxation published guidance.

## Frequently Asked Questions

### What is the New Jersey sales tax rate in 2026?

A flat 6.625% statewide, with no local sales taxes. Urban Enterprise Zones charge a reduced 3.3125%.

### What is New Jersey's economic nexus threshold?

$100,000 in gross revenue or 200 separate transactions into New Jersey in the current or prior calendar year.

### Is SaaS taxable in New Jersey?

Generally no. SaaS and cloud software are not taxable in New Jersey unless they deliver a taxable information service.

### Is clothing taxed in New Jersey?

No. Most clothing and footwear are exempt, along with groceries and prescription drugs.

### When are New Jersey sales tax returns due?

Quarterly (ST-50) by the 20th after each quarter; higher-volume sellers also remit monthly (ST-51).

### What is the penalty for late New Jersey sales tax?

5% plus 5% per month up to 25%, with a $100-per-month late-filing penalty and interest.

## Related Reading

- [Does New Jersey Have Sales Tax on Clothing? A Guide for Businesses](/blog/does-new-jersey-have-sales-tax-on-clothing)

- [What Items Are Exempt from Sales Tax in New Jersey? A Guide for Businesses](/blog/what-items-are-exempt-from-sales-tax-in-new-jersey)

## US Sales Tax Calculator